组织文化、技术能力与预算绩效信息使用——基于西部地区G省6市的实证研究

Organizational Culture,Technological Capability,and the Utilization of Budget Performance Information:An Empirical Study Based on Six Cities in Province G in the Western Region

为缓解不断凸显的财政收支矛盾,我国大力提倡政府“过紧日子”,并全面推进预算绩效管理改革。作为全面预算绩效管理的重要环节,预算绩效信息使用是优化财政资源配置、提升公共服务质量的关键举措。针对部分地区存在的预算绩效信息使用不充分、低效率等现象,基于对西部地区G省6市财政部门和预算单位进行调查研究所获得的数据,通过构建结构方程模型,探究发展性组织文化和技术能力二者之间的相互作用及其对预算绩效信息使用产生影响的核心机制。研究发现,拥有浓厚发展性组织文化氛围以及具有较高技术能力的政府部门预算绩效信息使用水平较高,且技术能力对预算绩效信息使用的影响作用更为显著。此外,发展性组织文化有利于政府部门将绩效理念落实到实际操作性举措上,不断提高本部门的技术能力,进而促进预算绩效信息的有效使用。

To alleviate the increasingly prominent contradictions between fiscal revenue and expenditure,China strongly advocates for the government to“living on a tight budget”and comprehensively promotes the reform of budget performance management.As an important part of comprehensive budget performance management,the use of budget performance information is a key measure to optimize the allocation of fiscal resources and improve the quality of public services.In response to the phenomena of insufficient and inefficient use of budget performance information in some regions,based on data obtained from research conducted on the finance departments and budget units of six cities in Province G in the western region,a structural equation model was constructed to explore the interaction between developmental organizational culture and technological capability,as well as the core mechanisms influencing the utilization of budget performance information.The findings show that government departments with a strong developmental organizational culture and higher technological capability exhibit a higher level of budget performance information utilization,and the influence of the technological capability on this utilization is more significant.Furthermore,the developmental organizational culture facilitates government departments to put performance concepts into practice,leading to constant improvement of departments’technological capability,which enhances the effective utilization of budget performance information.